Various types of space saving furnishings are known in the prior art, particularly in urban environments where living space commands a premium and population pressures necessitate smaller living environments. What is needed, then, is a space saving convertible seat and chest of drawers apparatus that includes a first chair and a second chair positional as separate chairs and alternately arrangeable with the first chair inverted and positional atop the second chair to form a chest of drawers, wherein the angle of each of a seat of each said first and second chairs and the disposition of each of a front apron and a faceted surface of a back of each of said chairs nest flush against each other, and action of gravity maintains stacked arrangement of said first and second chairs in the form of a chest of drawers, whereby a drawer, slidably disposed under the seat of each said first and second chair is positional between an open position and a closed position for storage of items therein and economy of interior space within a home or office is readily enabled for use as each of a first and second chair and alternately as a chest of drawers, as desired.